Use the information below to answer the following question(s).

Howard & Sons allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcoming year:

Direct materials used	$50,000
Direct labour costs	$70,000
Wages of factory janitors	$35,000
Sales supervisor salary	$51,000
Utilities for factory	$17,000
Rent on factory building	$12,000
Advertising expense	$5,000

The company estimates that 1,600 direct labour hours will be worked in the upcoming year, while 1,000 machine hours will be used during the year.

At Howard & Sons the predetermined manufacturing overhead rate per direct labour hour will be